To date, accounting and financial sciences have attempted to assess companies
using financial ratios and other techniques that evaluate only the front office,
without considering its impact on the environment. Recently, this assessment has
been expanded to include new concepts, known as corporate social responsibility
and social balance. These new concepts are usually viewed and studied using
a multidisciplinary perspective with an aim to update the current and future
value of the company. In this evolving scientific field a considerable effort has
been made to objectively record and calculate the environmental impact of a
company’s activities by integrating these elements into a new form of economic
balance sheet. The present paper seeks to examine the presence of weighted
environmental indexes and explores the process by which they can be used to
evaluate a company.
